CESTAT allows SAD Refund as No Limitation prescribed under Original Notification

Keshar Deo Ramesh Kumar Vs Commissioner of Customs (Import) (CESTAT Delhi)

Hon’ble Delhi High (jurisdictional High Court) have held in the case of Sony India Pvt. Ltd. Vs. Commissioner of Customs, New Delhi – 2014 (304) ELT 660 (Delhi) under similar facts and circumstances, refund claim of SAD is not time barred as no such limitation is prescribed under the original notification no.102/2007-Customs. It was also held that period of limitation for the first time cannot be introduced through subordi

Please become a Premium member. If you are already a Premium member, login here to access the full content.